{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-8.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/38/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In section 809H (charge on nominated income of long-term UK resident), for subsection (3A) substitute—\n“(3A) If the individual is a Scottish taxpayer for the relevant tax year, the individual is to be treated for the purpose of calculating income tax charged by virtue of subsection (2) as if the individual were not a Scottish taxpayer for that year.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/38/paragraph/8",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}